a. Jeremy is a single (head of household) father with $80,100 of AGI and has a dependent 8-year-old son:

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b. Jerry and Ann have $100,000 of AGI, file jointly, and claim two dependent preschool (under the age of 6) children:

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c. James and Apple have AGI of $430,300, file jointly, and claim three dependent children (ages 7, 10, and 19):

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